{"id":16593,"date":"2024-05-03T01:49:25","date_gmt":"2024-05-02T18:49:25","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=16593"},"modified":"2026-03-06T13:08:32","modified_gmt":"2026-03-06T06:08:32","slug":"ketahui-jurnal-khusus","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/ketahui-jurnal-khusus\/","title":{"rendered":"Mengenal Jurnal Khusus: Jenis, Manfaat, dan Cara Pencatatannya"},"content":{"rendered":"<p>Pernah merasa pencatatan transaksi di perusahaan berantakan dan sulit ditelusuri? Hal ini sering terjadi ketika semua transaksi dicatat di satu tempat tanpa pengelompokan yang jelas. Akibatnya, proses pembukuan jadi lambat, data tumpang tindih, dan kesalahan pun tak terhindarkan.<\/p>\n<p>Untuk mengatasinya, perusahaan perlu menggunakan jurnal khusus: metode pencatatan yang memisahkan transaksi berdasarkan jenisnya. Pencatatan yang sistematis juga memudahkan penyusunan laporan keuangan di akhir periode.<\/p>\n<p>Kini, proses tersebut bisa semakin efisien berkat <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi<\/a> modern yang mampu mengotomatiskan pembuatan jurnal khusus secara real time. Simak artikel ini untuk memahami lebih dalam cara kerja dan manfaat jurnal khusus bagi bisnis Anda<span style=\"font-weight: 400;\">!<\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#apa-itu-jurnal-khusus\">Jurnal khusus<\/a> adalah jenis pencatatan akuntansi yang digunakan untuk mengelompokkan transaksi berdasarkan kategori tertentu.<\/span><\/li>\n<li aria-level=\"1\"><a href=\"#manfaat-jurnal-khusus\">Jurnal khusus bermanfaat<\/a> untuk meningkatkan akurasi, transparansi, dan efisiensi pencatatan keuangan.<\/li>\n<li aria-level=\"1\"><span id=\"apa-itu-jurnal-khusus\">Otomatisasi jurnal khusus dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> memungkinkan pencatatan keuangan yang lebih mudah dan minim kesalahan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span data-sheets-root=\"1\"><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2><b>Apa itu Jurnal Khusus?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jurnal khusus adalah jurnal akuntansi yang dirancang untuk mencatat transaksi-transaksi sejenis yang sering terjadi dan berulang dalam sebuah bisnis. Jurnal khusus mempermudah pencatatan dengan membagi transaksi sesuai jenisnya, seperti penjualan, pembelian, penerimaan kas, dan pengeluaran kas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan adanya format jurnal khusus, perusahaan dapat mengelola data keuangan secara lebih sistematis dan efisien. Pengelompokan transaksi ini tidak hanya mempercepat proses pencatatan, tetapi juga mengurangi risiko kesalahan dalam pembukuan. Akuntan dapat lebih mudah melacak transaksi, menganalisis arus kas, dan menyusun laporan keuangan dengan lebih akurat.<\/span><span id=\"jenis-jurnal-khusus\"><\/span><\/p>\n<h2><b>Jenis Jurnal Khusus<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Format jurnal khusus pada umumnya mempunyai empat jenis. Adapun jenis-jenis tersebut mulai dari jurnal khusus pembelian, <\/span><span style=\"font-weight: 400;\">penjualan<\/span><span style=\"font-weight: 400;\">, penerimaan kas, dan pengeluaran kas. Seperti apakah penjelasan lengkap dari masing-masing jenis ini? Mari kita simak pembahasannya berikut ini:<\/span><\/p>\n<h3><b>1. Jurnal Pembelian<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jenis-jenis-contoh-jurnal-pembelian-yang-penting-untuk-anda-ketahui\/\">Jurnal pembelian<\/a> adalah jurnal khusus yang digunakan untuk mencatat semua transaksi pembelian barang atau jasa yang dilakukan secara kredit. Jurnal ini membantu perusahaan dalam memantau utang usaha dan memastikan pencatatan keuangan lebih terorganisir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai contoh, berikut adalah jurnal penjualan untuk periode Mei 2017 yang mencatat transaksi penjualan. Pada tabel ini, kita dapat melihat detail transaksi, termasuk tanggal, nama pelanggan, syarat pembayaran, serta jumlah piutang dagang yang tercatat.<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Jurnal Pembelian<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pembelian.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pembelian.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pembelian.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pembelian.webp\" alt=\"Contoh Jurnal Pembelian\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<p><span style=\"font-weight: 400;\">Dari tabel di atas, dapat disimpulkan bahwa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CV Sentosa, CV Makmur, dan CV Aman merupakan pemasok yang memberikan barang secara kredit kepada perusahaan dengan total Rp13.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toko Pena menjual peralatan kepada perusahaan dengan nilai Rp50.000, yang juga dicatat sebagai utang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total nilai transaksi yang masuk dalam jurnal pembelian adalah Rp13.050.000.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dengan pencatatan ini, perusahaan dapat melihat total pembelian yang dilakukan dalam satu periode dan memastikan utang dagang tercatat dengan baik untuk pembayaran di kemudian hari.<\/span><\/p>\n<h3><strong>2. Jurnal Penjualan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jurnal penjualan adalah jurnal khusus yang digunakan untuk mencatat transaksi penjualan barang atau jasa yang dilakukan secara kredit. Pencatatan ini membantu perusahaan dalam memantau piutang usaha dari pelanggan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk memberikan gambaran lebih jelas, berikut adalah contoh jurnal penjualan periode Mei 2017 yang mencatat beberapa transaksi penjualan kredit beserta rincian piutang dagang yang timbul dari transaksi tersebut.<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Jurnal Penjualan<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penjualan.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penjualan.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penjualan.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penjualan.webp\" alt=\"Contoh Jurnal Penjualan\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<p><span style=\"font-weight: 400;\">Dari tabel di atas, dapat disimpulkan bahwa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tk. Budi Jaya, Tk. Tanjung, dan Tk. Makmur adalah pelanggan yang melakukan pembelian secara kredit dengan total transaksi sebesar Rp10.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Setiap pelanggan memiliki syarat pembayaran yang berbeda, misalnya: Tk. Budi Jaya bisa mendapat diskon 3% jika membayar dalam 15 hari, dengan jatuh tempo penuh dalam 30 hari. Tk. Makmur memiliki diskon 5% dalam 12 hari, dengan jatuh tempo 30 hari.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Piutang usaha akan dikontrol hingga pembayaran dilakukan oleh pelanggan.<\/span><\/li>\n<\/ul>\n  <div style=\"background:#f5f5f5;border:1px solid #ddd;border-radius:8px;padding:24px;margin:30px 0;font-family:Arial,sans-serif;\">\r\n    <div style=\"display:flex;align-items:center;gap:20px;flex-wrap:wrap;\">\r\n      <div style=\"flex:0 0 64px;text-align:center;\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/5027867_document_gear_paper_settings_icon.webp\" alt=\"HashMicro Icon\" width=\"64\" height=\"64\" style=\"opacity:.85;filter:grayscale(100%);\" \/>\r\n      <\/div>\r\n      <div style=\"flex:1;min-width:250px;\">\r\n        <h3 style=\"margin-top:0;color:#990000;font-size:20px;\">\r\n          <strong>Tahukah Anda?<\/strong>\r\n        <\/h3>\r\n        <p style=\"font-size:15px;color:#333;line-height:1.6;margin-bottom:16px;\">\r\n          Mencatat transaksi satu per satu memang mudah saat masih sedikit. Tapi ketika transaksi harian sudah puluhan bahkan ratusan, jurnal penjualan, pembelian, hingga penerimaan kas bisa makan waktu berjam-jam di Excel.        <\/p>\r\n        <div style=\"margin-top:12px;\">\r\n          <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"\r\n             style=\"display:inline-block;background:linear-gradient(135deg,#b70000,#7a0000);color:#fff;padding:12px 24px;font-size:16px;font-weight:bold;border-radius:6px;text-decoration:none;box-shadow:0 4px 12px rgba(153,0,0,.25);font-family:'Nunito Sans',Arial,sans-serif;transition:all .3s ease;\"\r\n             onmouseover=\"this.style.background='linear-gradient(135deg,#cc0000,#990000)';\"\r\n             onmouseout=\"this.style.background='linear-gradient(135deg,#b70000,#7a0000)';\">\r\n            Coba Demo Gratis Sekarang!\r\n          <\/a>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  \n<h3><strong>3. Jurnal penerimaan kas<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jurnal penerimaan kas merupakan salah satu jenis jurnal khusus yang digunakan untuk mencatat setiap transaksi penerimaan uang tunai oleh perusahaan. Transaksi ini bisa berasal dari berbagai sumber, seperti pembayaran piutang oleh pelanggan, penjualan tunai, hingga penerimaan lain yang meningkatkan kas perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai contoh, berikut adalah jurnal penerimaan kas untuk periode Mei 2017 yang mencatat berbagai transaksi penerimaan kas dari pelanggan dan sumber lainnya:<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Jurnal Penerimaan Kas<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penerimaan-kas.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penerimaan-kas.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penerimaan-kas.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-penerimaan-kas.webp\" alt=\"Contoh Jurnal Penerimaan Kas\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<p><span style=\"font-weight: 400;\">Dari tabel di atas, dapat disimpulkan bahwa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jurnal penerimaan kas mencatat transaksi masuknya uang dari berbagai sumber, seperti pelunasan piutang, penjualan tunai, dan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-retur-pembelian\/\">jurnal retur pembelian<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toko X melakukan pelunasan piutang sebesar Rp2.000.000, sementara Toko Y mencatat penjualan tunai sebesar Rp1.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toko Z melakukan retur pembelian senilai Rp3.000.000, yang juga dicatat sebagai penerimaan kas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total penerimaan kas selama periode tersebut mencapai Rp6.000.000.<\/span><\/li>\n<\/ul>\n<h3><strong>4. Jurnal pengeluaran kas<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jurnal ini digunakan untuk mencatat setiap transaksi yang melibatkan pengeluaran kas oleh perusahaan. Transaksi tersebut dapat mencakup pembayaran utang kepada pemasok, pembelian perlengkapan, pembayaran beban gaji, hingga pengeluaran operasional lainnya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai contoh, berikut adalah jurnal pengeluaran kas untuk periode Mei 2017 yang mencatat berbagai transaksi pengeluaran kas untuk pembayaran utang, pembelian perlengkapan, dan pembayaran gaji.<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Jurnal Pengeluaran Kas<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pengeluaran-kas.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pengeluaran-kas.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pengeluaran-kas.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/contoh-jurnal-pengeluaran-kas.webp\" alt=\"Contoh Jurnal Pengeluaran Kas\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<p><span style=\"font-weight: 400;\">Dari tabel di atas, dapat disimpulkan bahwa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jurnal pengeluaran kas mencatat berbagai transaksi yang mengakibatkan berkurangnya kas perusahaan, seperti pembayaran utang, retur penjualan, serta pembelian perlengkapan dan beban gaji.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pada 5 Mei, dilakukan pembayaran kepada Toko A sebesar Rp1.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pada 11 Mei, terjadi retur penjualan sebesar Rp300.000 yang juga dicatat dalam jurnal pengeluaran kas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pada 16 Mei, dilakukan pembayaran utang kepada Toko C sebesar Rp1.500.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pada 22 Mei, perusahaan mengeluarkan Rp250.000 untuk pembelian perlengkapan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pada 30 Mei, dilakukan pembayaran beban gaji sebesar Rp1.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span id=\"manfaat-jurnal-khusus\">Total pengeluaran kas selama periode tersebut mencapai Rp4.050.000.<\/span><\/span><\/li>\n<\/ul>\n<p>Kalau Anda sedang belajar jurnal khusus sekarang, bayangkan saat nanti harus mencatat ratusan transaksi di perusahaan nyata. Tidak mungkin lagi dilakukan manual selembar demi selembar.<\/p>\n<p>Jadi, alangkah baiknya Anda mulai mempertimbangkan untuk menggunakan softwware akuntansi. Alasannya, agar Anda bisa segera merekap jurnal dengan cepat dan otomatis.<\/p>\n<h3><strong>Contoh Jurnal Khusus Lainnya<\/strong><\/h3>\n<h4><strong>1. Contoh Jurnal Pembelian<\/strong><\/h4>\n<div style=\"overflow-x: auto; margin-top: 10px; margin-bottom: 20px;\">\n<table style=\"border-collapse: collapse; min-width: 600px; width: auto; border: 1px solid #ddd; font-family: Arial, sans-serif; font-size: 14px;\">\n<thead style=\"background: #990000; color: #fff;\">\n<tr>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Tanggal<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Keterangan<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Ref<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Debit (Rp)<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Kredit (Rp)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">01\/10\/25<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">Pembelian bahan baku dari PT Sinar Abadi<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">PB-001<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">15.000.000<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">01\/10\/25<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">Utang usaha kepada PT Sinar Abadi<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">UT-001<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">&#8211;<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">15.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"font-size: 14px; line-height: 1.6; color: #333;\">Jurnal pembelian mencatat transaksi pembelian barang secara kredit. Dalam contoh ini, perusahaan membeli bahan baku senilai Rp15.000.000 dari PT Sinar Abadi, yang akan dibayar kemudian sehingga dicatat sebagai utang usaha.<\/p>\n<h4><strong>2. Contoh Jurnal Penjualan<\/strong><\/h4>\n<div style=\"overflow-x: auto; margin-top: 10px; margin-bottom: 20px;\">\n<table style=\"border-collapse: collapse; min-width: 600px; width: auto; border: 1px solid #ddd; font-family: Arial, sans-serif; font-size: 14px;\">\n<thead style=\"background: #990000; color: #fff;\">\n<tr>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Tanggal<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Keterangan<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Ref<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Debit (Rp)<\/th>\n<th style=\"padding: 8px 12px; border: 1px solid #ddd;\">Kredit (Rp)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">03\/10\/25<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">Piutang usaha dari CV Maju Jaya<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">PJ-002<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">10.000.000<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">03\/10\/25<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">Penjualan barang dagang ke CV Maju Jaya<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">PJ-002<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">&#8211;<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #ddd;\">10.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"font-size: 14px; line-height: 1.6; color: #333;\">Jurnal penjualan digunakan untuk mencatat transaksi penjualan barang secara kredit.<\/p>\n<p style=\"font-size: 14px; line-height: 1.6; color: #333;\">Dalam contoh format jurnal khusus di atas, perusahaan menjual barang senilai Rp10.000.000 ke CV Maju Jaya dan mencatatnya sebagai piutang usaha hingga pembayaran diterima.<\/p>\n<h2 id=\"manfaat\"><b>Manfaat Jurnal Khusus bagi Bisnis Anda<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-159119\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus.webp\" alt=\"Manfaat Jurnal Khusus\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Manfaat-Jurnal-Khusus-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Jurnal khusus membantu perusahaan mencatat transaksi secara sistematis<\/span><span style=\"font-weight: 400;\">. Lalu, apa lagi manfaatnya? Berikut beberapa manfaat utama dari jurnal khusus:<\/span><\/p>\n<h3><strong>1. Pencatatan Transaksi Lebih Cepat dan Terorganisir<\/strong><\/h3>\n<p>Alih-alih mencatat semua transaksi di satu jurnal umum, jurnal khusus memisahkan tiap jenis transaksi seperti penjualan, pembelian, atau kas masuk ke kolom tersendiri. Pendekatan ini membuat data langsung tersusun rapi sejak awal, jadi akuntan tidak perlu memilah ulang di tahap pelaporan.<\/p>\n<p>Efeknya, proses pembuatan laporan keuangan bisa selesai jauh lebih cepat tanpa mengorbankan akurasi pencatatan.<\/p>\n<h3><strong>2. Akurasi Data yang Lebih Terjaga<\/strong><\/h3>\n<p>Pembagian jurnal berdasarkan fungsi keuangan memungkinkan beberapa staf bekerja paralel tanpa saling tumpang tindih. Satu orang fokus di jurnal penjualan, lainnya di pembelian, sementara sistem mengoordinasikan semuanya secara otomatis.<\/p>\n<p>Hasilnya, pencatatan jadi lebih efisien, beban kerja berkurang, dan peluang kesalahan manusia ikut menurun, apalagi bila <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">sistem akuntans<\/a>i yang digunakan sudah terintegrasi berbasis cloud.<\/p>\n<h3><strong>3. Kontrol Internal Lebih Kuat, Risiko Fraud Menurun<\/strong><\/h3>\n<p>Setiap transaksi yang tercatat di dalam format jurnal khusus memiliki jejak waktu dan penanggung jawab yang jelas. Hal ini menciptakan audit trail yang bisa dilacak kapan pun, sehingga manipulasi data jadi lebih sulit dilakukan.<\/p>\n<p>Selain itu, pembagian peran yang tegas antara pencatat dan pemeriksa transaksi membantu perusahaan menjaga transparansi dalam <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/tips-audit-di-perusahaan-manufaktur\/\"><span style=\"font-weight: 400;\">proses audit<\/span><\/a>.<\/p>\n<h3><strong>4. Pemeriksaan dan Analisis Keuangan Lebih Mudah<\/strong><\/h3>\n<p>Saat data tersusun menurut jenis transaksi, auditor tidak perlu lagi menelusuri satu per satu catatan di jurnal umum. Pemeriksaan jadi lebih cepat, dan hasilnya lebih mudah dipahami karena setiap kelompok transaksi sudah memiliki struktur yang konsisten.<\/p>\n<p>Bagi manajemen, format ini juga memudahkan analisis tren keuangan seperti pola penjualan atau efisiensi pembelian antarperiode, termasuk juga saat <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\">mengelola jurnal penyesuaian dari usaha jasa<\/a> sebagai pembanding praktik akuntansi di bidang lain.<\/p>\n<h3><strong>5. Data Historis Jadi Referensi untuk Keputusan Bisnis<\/strong><\/h3>\n<p>Setiap jurnal khusus menyimpan data transaksi sejenis dalam format yang seragam. Informasi ini bisa dimanfaatkan kembali untuk evaluasi kinerja, perbandingan antarperiode, atau perencanaan keuangan di masa depan.<\/p>\n<p>Selain membantu menjaga konsistensi pelaporan, catatan historis ini juga jadi dasar yang kuat untuk pengambilan keputusan strategis perusahaan.<\/p>\n  <div style=\"background:#f5f5f5;border:1px solid #ddd;border-radius:8px;padding:24px;margin:30px 0;font-family:Arial,sans-serif;\">\r\n    <div style=\"display:flex;align-items:center;gap:20px;flex-wrap:wrap;\">\r\n      <div style=\"flex:0 0 64px;text-align:center;\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/5027867_document_gear_paper_settings_icon.webp\" alt=\"HashMicro Icon\" width=\"64\" height=\"64\" style=\"opacity:.85;filter:grayscale(100%);\" \/>\r\n      <\/div>\r\n      <div style=\"flex:1;min-width:250px;\">\r\n        <h3 style=\"margin-top:0;color:#990000;font-size:20px;\">\r\n          <strong>Digitalisasi Pencatatan dengan HashMicro Accounting Software<\/strong>\r\n        <\/h3>\r\n        <p style=\"font-size:15px;color:#333;line-height:1.6;margin-bottom:16px;\">\r\n          Tinggalkan pencatatan manual dan beralih ke sistem otomatis yang terintegrasi. HashMicro Accounting Software membantu Anda mencatat transaksi, membuat jurnal otomatis, serta menghasilkan laporan keuangan akurat hanya dalam hitungan detik.        <\/p>\r\n        <div style=\"margin-top:12px;\">\r\n          <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"\r\n             style=\"display:inline-block;background:linear-gradient(135deg,#b70000,#7a0000);color:#fff;padding:12px 24px;font-size:16px;font-weight:bold;border-radius:6px;text-decoration:none;box-shadow:0 4px 12px rgba(153,0,0,.25);font-family:'Nunito Sans',Arial,sans-serif;transition:all .3s ease;\"\r\n             onmouseover=\"this.style.background='linear-gradient(135deg,#cc0000,#990000)';\"\r\n             onmouseout=\"this.style.background='linear-gradient(135deg,#b70000,#7a0000)';\">\r\n            Coba Demo Gratis Sekarang!\r\n          <\/a>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  \n<h2><strong>Cara Mudah Pencatatan Jurnal Khusus<\/strong><\/h2>\n<p>Mari mulai proses pencatatan jurnal khusus dengan cara yang praktis dan mudah dipahami.<\/p>\n<h3><strong>1. Tentukan Jenis Jurnal<\/strong><\/h3>\n<p>Identifikasi lebih dulu jenis transaksi yang akan dicatat. Pisahkan transaksi pembelian, penjualan, penerimaan kas, dan pengeluaran kas ke jurnal masing-masing. Langkah ini memastikan setiap aktivitas tercatat di tempat yang benar sejak awal.<\/p>\n<h3><strong>2. Lengkapi Detail Transaksi<\/strong><\/h3>\n<p>Isi setiap entri dengan informasi spesifik: tanggal, deskripsi singkat, jumlah nominal, dan pihak yang terlibat. Tulis nama pemasok, barang yang dibeli, nilai transaksi, serta syarat pembayaran secara rinci agar catatan mudah ditelusuri kembali.<\/p>\n<h3><strong>3. Catat Debit dan Kredit Secara Akurat<\/strong><\/h3>\n<p>Gunakan prinsip dasar akuntansi: masukan di sisi debit, keluaran di sisi kredit. Cek keseimbangan setiap entri sebelum lanjut ke transaksi berikutnya. Gunakan chart of accounts untuk memilih akun yang tepat sebelum posting ke buku besar.<\/p>\n<h3><strong>4. Lampirkan Dokumen Pendukung<\/strong><\/h3>\n<p>Sertakan faktur, nota, atau bukti pembayaran untuk setiap transaksi. Simpan versi digital seperti e-faktur atau tanda terima elektronik di folder khusus agar bukti transaksi mudah ditemukan saat diperlukan audit.<\/p>\n<h3><strong>5. Lakukan Pemeriksaan dan Verifikasi<\/strong><\/h3>\n<p>Setelah pencatatan selesai, lakukan pemeriksaan menyeluruh. Cek ulang angka, akun, dan tanggal entri. Verifikasi rutin setiap akhir periode agar kesalahan dapat segera diperbaiki sebelum laporan disusun.<\/p>\n<h3><strong>6. Gunakan Software Akuntansi Modern<\/strong><\/h3>\n<p>Pindahkan seluruh proses ke sistem digital untuk mempercepat pencatatan dan meminimalkan kesalahan. Gunakan software akuntansi yang mendukung otomatisasi format jurnal khusus, integrasi antar-departemen, serta pelacakan transaksi secara real time.<\/p>\n<h2><strong>Solusi Otomatisasi Jurnal Khusus dari HashMicro<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-172472\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro.webp\" alt=\"software akuntansi hashmicro\" width=\"1536\" height=\"1039\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-300x203.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-1024x693.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-768x520.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-621x420.webp 621w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-150x101.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-696x471.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/software-akuntansi-hashmicro-1068x722.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<p>Pencatatan transaksi manual sering kali makan waktu dan mudah keliru. Kesalahan kecil bisa mengubah angka laporan keuangan dan menimbulkan masalah saat audit. Karena itu, otomatisasi jurnal khusus jadi langkah praktis untuk menjaga keakuratan dan efisiensi pencatatan.<\/p>\n<p>Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">HashMicro Accounting Software<\/a>, transaksi penjualan, pembelian, hingga pembayaran tercatat otomatis dan langsung tersinkron ke buku besar. Data tersimpan aman, laporan keuangan lebih rapi, dan proses audit berjalan lebih cepat.<\/p>\n<p>Berikut fitur-fitur utama yang membuat pengelolaan keuangan jadi lebih efisien dan terkontrol:<\/p>\n<ul>\n<li><strong>Financial Dashboard:<\/strong> Tampilkan kondisi keuangan secara real-time dalam satu layar interaktif. Pantau tren keuangan dan ambil keputusan lebih cepat dengan data akurat.<\/li>\n<li><strong>Cash Flow Forecasting:<\/strong> Prediksi arus kas masuk dan keluar untuk menjaga kestabilan keuangan dan perencanaan investasi yang matang.<\/li>\n<li><strong>Fast Bank Reconciliation:<\/strong> Cocokkan transaksi dengan rekening bank secara otomatis untuk menghemat waktu dan menghindari kesalahan pencatatan.<\/li>\n<li><strong>Accrual &amp; Amortization:<\/strong> Kelola pencatatan akrual dan amortisasi sesuai standar akuntansi, memastikan laporan tetap valid dan teratur.<\/li>\n<li><strong>Budget Management:<\/strong> Tetapkan dan pantau anggaran secara real-time untuk menghindari pemborosan serta menjaga transparansi keuangan.<\/li>\n<li><strong>Analytical Reporting:<\/strong> Dapatkan laporan dan analisis mendalam yang membantu mengevaluasi performa serta menyusun strategi bisnis yang lebih tepat.<\/li>\n<\/ul>\n<p>Kini saatnya beralih ke sistem akuntansi terotomatisasi yang meningkatkan efisiensi dan akurasi setiap pencatatan.<\/p>\n<div style=\"margin-top: 14px; text-align: center;\"><a style=\"background: linear-gradient(90deg, #b30000 0%, #660000 100%); color: #ffffff; text-decoration: none; padding: 13px 30px; border-radius: 6px; font-weight: bold; display: inline-block; box-shadow: 0 3px 6px rgba(0,0,0,0.1); transition: 0.3s;\" href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">\u00a0Kunjungi Halaman Sistem Akuntansi Sekarang!<\/a><\/div>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jurnal khusus membantu perusahaan mencatat transaksi secara lebih rapi dan terstruktur, sehingga meminimalkan kesalahan dan meningkatkan efisiensi. Dengan format jurnal khusus dan transaksi yang jelas, maka proses audit lebih mudah, dan laporan keuangan lebih akurat.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Otomatisasi pencatatan jurnal khusus menjadi solusi modern untuk menghindari kesalahan dan menghemat waktu. Dengan sistem yang tepat, bisnis dapat lebih fokus pada strategi keuangan tanpa terbebani proses manual yang rumit.<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Akuntansi HashMicro<\/span><\/a><span style=\"font-weight: 400;\"> hadir sebagai solusi otomatis yang mempermudah pencatatan jurnal khusus, memastikan data lebih akurat, dan mempermudah analisis keuangan. Jadwalkan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=web-form-header\"><span style=\"font-weight: 400;\">demo gratis<\/span><\/a><span style=\"font-weight: 400;\"> untuk pengelolaan keuangan bisnis yang lebih efisien dan terintegrasi!<\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Jurnal Khusus<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa yang dimaksud jurnal khusus?<\/strong><\/summary>\n<p>Jurnal khusus adalah jurnal akuntansi yang digunakan untuk mencatat transaksi sejenis yang sering terjadi dalam bisnis, seperti penjualan, pembelian, penerimaan kas, dan pengeluaran kas.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja jenis jurnal khusus?<\/strong><\/summary>\n<p>Terdapat empat jenis utama jurnal khusus:<br \/>\n1. Jurnal Pembelian untuk mencatat transaksi pembelian secara kredit.<br \/>\n2. Jurnal Penjualan untuk mencatat transaksi penjualan secara kredit.<br \/>\n3. Jurnal Penerimaan Kas untuk mencatat semua penerimaan uang tunai, termasuk dari pelanggan atau piutang.<br \/>\n4. Jurnal Pengeluaran Kas untuk mencatat semua pengeluaran kas, seperti pembayaran utang atau biaya operasional.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana cara membuat jurnal khusus?<\/strong><\/summary>\n<p>1. Identifikasi transaksi yang sering terjadi dalam bisnis.<br \/>\n2. Tentukan jenis jurnal yang sesuai dengan transaksi tersebut.<br \/>\n3. Buat kolom-kolom format jurnal khusus yang mencakup tanggal, akun yang terlibat, dan jumlah transaksi.<br \/>\n4. Catat transaksi secara sistematis sesuai jenis jurnalnya untuk mempermudah pencatatan dan pelaporan keuangan.<br \/>\n5. Gunakan software akuntansi untuk otomatisasi agar lebih akurat dan efisien.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa yang dimaksud jurnal khusus?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Jurnal khusus adalah jurnal akuntansi yang digunakan untuk mencatat transaksi sejenis yang sering terjadi dalam bisnis, seperti penjualan, pembelian, penerimaan kas, dan pengeluaran kas.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa saja jenis jurnal khusus?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Terdapat empat jenis utama jurnal khusus:\\n1. Jurnal Pembelian untuk mencatat transaksi pembelian secara kredit.\\n2. Jurnal Penjualan untuk mencatat transaksi penjualan secara kredit.\\n3. Jurnal Penerimaan Kas untuk mencatat semua penerimaan uang tunai, termasuk dari pelanggan atau piutang.\\n4. Jurnal Pengeluaran Kas untuk mencatat semua pengeluaran kas, seperti pembayaran utang atau biaya operasional.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Bagaimana cara membuat jurnal khusus?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"1. Identifikasi transaksi yang sering terjadi dalam bisnis.\\n2. Tentukan jenis jurnal yang sesuai dengan transaksi tersebut.\\n3. Buat kolom-kolom jurnal yang mencakup tanggal, akun yang terlibat, dan jumlah transaksi.\\n4. Catat transaksi secara sistematis sesuai jenis jurnalnya untuk mempermudah pencatatan dan pelaporan keuangan.\\n5. Gunakan software akuntansi untuk otomatisasi agar lebih akurat dan efisien.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pernah merasa pencatatan transaksi di perusahaan berantakan dan sulit ditelusuri? Hal ini sering terjadi ketika semua transaksi dicatat di satu tempat tanpa pengelompokan yang jelas. Akibatnya, proses pembukuan jadi lambat, data tumpang tindih, dan kesalahan pun tak terhindarkan. Untuk mengatasinya, perusahaan perlu menggunakan jurnal khusus: metode pencatatan yang memisahkan transaksi berdasarkan jenisnya. Pencatatan yang sistematis [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":159121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-16593","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jurnal Khusus: Contoh, Jenis, dan Manfaatnya<\/title>\n<meta name=\"description\" content=\"Pelajari jurnal khusus secara lengkap! 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